Questions answered

Payroll Q&A

PAYE registration, RTI, the Employment Allowance and pension duties for small employers.

Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.

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What this means for your company

PAYE registration, RTI, the Employment Allowance and pension duties for small employers. These answers reflect the 2026/27 UK position for owner-managed limited companies. Where the right answer depends on your records, we say so rather than guessing.

When must we register for PAYE?

When is PAYE paid to HMRC?

Can we claim the Employment Allowance?

What are our pension duties?

Answers

When must we register for PAYE?, Before the first payday. Allow time for HMRC to issue the employer references.

When is PAYE paid to HMRC?, By the 22nd of the following month when paying electronically, or quarterly if average monthly liabilities are under £1,500.

Can we claim the Employment Allowance?, Up to £10,500 for eligible employers, but not where the only employee is a single director.

What are our pension duties?, Assess every worker, enrol eligible jobholders, pay minimum contributions and file a declaration of compliance with The Pensions Regulator.

What happens if we file RTI late?, Penalties start at £100 a month depending on employee numbers, with the first default in a tax year usually not penalised.

Before you act

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

Local help

Talk to a limited company accountant near you

We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.

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Payroll Q&A: questions directors ask

When must we register for PAYE?

Before the first payday. Allow time for HMRC to issue the employer references.

When is PAYE paid to HMRC?

By the 22nd of the following month when paying electronically, or quarterly if average monthly liabilities are under £1,500.

Can we claim the Employment Allowance?

Up to £10,500 for eligible employers, but not where the only employee is a single director.

What are our pension duties?

Assess every worker, enrol eligible jobholders, pay minimum contributions and file a declaration of compliance with The Pensions Regulator.

What happens if we file RTI late?

Penalties start at £100 a month depending on employee numbers, with the first default in a tax year usually not penalised.

What records are needed for payroll q&a?

Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.

How much does help with payroll q&a cost?

The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.

Can you take over payroll q&a from another accountant?

Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.

Can payroll q&a be handled online?

Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.

Which accounting software works best for payroll q&a?

We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.

Included approach

Organised, explained, on schedule.

Clear scopeDeadline visibilityHuman support

Check the current rules

Use official information as your reference point.

Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.

Key tax terms explained

Associated companies Close company Corporation tax Director's loan account Distributable reserves Full tax glossary

Meet us in Morden, Croydon, Chelsea or Mitcham

Work with us entirely online, or sit down with your accountant at whichever office suits you. Open Monday to Friday, 9:00am to 5:30pm. Office visits are by appointment only, so please book before coming in.

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Payroll Q&A

What this means for your company

Answers

Before you act

Talk to a limited company accountant near you

More answers for company directors

Payroll Q&A: questions directors ask

When must we register for PAYE?

When is PAYE paid to HMRC?

Can we claim the Employment Allowance?

What are our pension duties?

What happens if we file RTI late?

What records are needed for payroll q&a?

How much does help with payroll q&a cost?

Can you take over payroll q&a from another accountant?

Can payroll q&a be handled online?

Which accounting software works best for payroll q&a?

Organised, explained, on schedule.

Use official information as your reference point.

Key tax terms explained

Tell us what is getting in the way.

Book a call

Meet us in Morden, Croydon, Chelsea or Mitcham

Book a call